Windfall tax for major companies to be introduced in Russia

Garant Free Online Demo

Legal information system for your company.
Simply click on the button Start working and the system Legislation of Russia in English will be available for unlimited time.

Daily Monitoring of the Legislation

Monitoring of the Federal Legislation dated 6.07.2004

Decision of the Government of the Russian Federation No. 336 of July 2, 2004 on the Endorsement of the Regulation on the State Commission for Radio Frequencies

The State Commission for Radio Frequencies is an interagency coordinating body operating under the auspices of the Ministry of Information Technologies and Communication and regulating on the collegiate basis the use of radio frequency range in the Russian Federation.

Decision of the Government of the Russian Federation No. 325 of June 30, 2004 on the Endorsement of the Regulation on the Federal Agency of Public Health and Social Development

The Federal Agency of Public Health and Social Development is a federal body of executive power in charge of the rendering of state services and state property management in the sphere of public health and social development including the rendering of medical aid, services in resort affairs, organisation of forensic medical and psychiatric examinations, prosthetic aid, rehabilitation of invalids, social guarantees specified in the legislation of the Russian Federation for socially unprotected categories of citizens, social services to the population, sociomedical examination, blood donation, transplantation of human organs and tissues. The Federal Agency is supervised by the Ministry of Public Health and Social Development.

Decision of the Government of the Russian Federation No. 324 of June 30, 2004 on the Endorsement of the Regulation on the Federal Service of Labour and Employment

The Federal Service of Labour and Employment is a federal body of executive power in charge of control and supervision in the sphere of labour, employment and alternative civil service, rendering of state services in assisting population employment and protection against unemployment, labour migration and regulation of collective labour disputes. The Federal Service is supervised by the Ministry of Public Health and Social Development.

Decision of the Government of the Russian Federation No. 323 of June 30, 2004 on the Endorsement of the Regulation on the Federal Service of Supervision in the Sphere of Public Health and Social Development

The Federal Service of Supervision in the Sphere of Public Health and Social Development is a federal body of executive power in charge of control and supervision in the sphere of public health and social development. The Federal Service is supervised by the Ministry of Public Health and Social Development. The Federal Service shall license medical, pharmacy activities, activities in the rendering of prosthetic aid, production of medicines and medical equipment. The Federal Service shall also issue permissions for the application of new medical technologies, import and export of medicines.

Order of the State Customs Committee of the Russian Federation No. 707 of June 21, 2004 on the Invalidation of Some of the Legal Acts of the State Customs Committee of Russia

Invalidates the Order of the State Customs Committee of Russia No. 358 of March 24, 2004 on the places of declaring of commodities classified under Heading 33 of the Foreign-Trade Commodity Nomenclature of Russia with amendments.
The Order is entered into force from the day of its official publication.
Registered in the Ministry of Justice of the Russian Federation on July 1, 2004. Reg. No. 5883.

Decision of the Higher Arbitration Court of the Russian Federation No. 4091/04 of May 28, 2004

The applicant challenged provisions of Paragraph 36 of Section "Procedure of Filling of the Declaration (Lines 0100-1100)". The Instruction on the filling of the tax declaration for the uniform social tax for the persons making payments to natural persons: organisations, independent entrepreneurs, natural persons not recognised as independent entrepreneurs (Appendix 2 to the Order of the Ministry of Taxation of Russia No. BG-3-05/550 of October 9, 2002 in the wording of December 24, 2003) and Paragraph 41 of Section "Procedure of Filling of Section 2 "Estimation of Advance Payments for the Uniform Social Tax" of the procedure of filling of the estimate of advance payments for the uniform social tax for the persons making payments to natural persons; organisations, independent entrepreneurs, natural persons not recognised as independent entrepreneurs (Appendix 2 to the Order of the Ministry of Taxation of Russia No. BG-3-05/722 of December 29, 2003).

The Higher Arbitration Court of the Russian Federation recognised the challenged provisions as complying with Article 239 of the Tax Code of the Russian Federation, since the given Article does not envisage reduction of the taxable base by the payments made to the mentioned categories of employees. The applicant's argument stating that the amount of the tax exempted by Article 239 of the Tax Code of the Russian Federation must be calculated at the 28% rate without its reduction by the amount of insurance payments for obligatory pension insurance from payments and other rewards less than Rbl 100,000 within the estimate period per employee begin group I, II or III invalid was not taken into account, since this would mean application of the given benefit also to insurance contributions for obligatory pension insurance.

Contact Us

Leave us a message